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Landmark Rulings

GST landmark rulings

5,364 rulings

  1. Madras High Court · 22 Jun 2026
    Madras High Court Invalidates GST Notifications Expanding Tax on Unregistered Pulse Brands Beyond Council Recommendations

    Guru and Co. vs UOI & Ors

    (2026) TaxCorp(IDT) 12492 (HC-MADRAS)

  2. Madras High Court · 22 Jun 2026
    Madras High Court Validates GST Demand Using Extended Limitation Under Section 74 Due to Discrepancy in Seigniorage Fee and Outward Supply Value

    KPR Enterprises vs State Tax Officer

    (2026) TaxCorp(IDT) 12491 (HC-MADRAS)

  3. Supreme Court · 22 Jun 2026
    Supreme Court Upholds High Court Ruling: No Negative Blocking of GST Credit Ledger Without Available Balance; Recovery Measures Must Follow Statute

    Union of India & Ors. vs K K Alloys

    (2026) TaxCorp(IDT) 12490 (SC)

  4. AP High Court · 22 Jun 2026
    Andhra Pradesh High Court Quashes Unsigned GST Assessment Orders: Absence of Assessing Officer’s Signature Ruled as Jurisdictional Defect, Orders Fresh Adjudication

    Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner (STII) & Ors & M/s GSN Granites v. Assistant Commissioner (ST) & Ors

    (2026) TaxCorp(IDT) 12489 (HC-AP)

  5. Calcutta High Court · 19 May 2026
    Calcutta High Court Mandates Disclosure of Field Visit Report Prior to Rejection of GST Revocation Application

    Scorp Industries & Anr Vs Assistant Commissioner, State Tax, Alipore Charge & Ors

    (2026) TaxCorp(IDT) 12488 (HC-CALCUTTA)

  6. Delhi High Court · 20 May 2026
    Delhi High Court Invalidates Tax Demand Order for Rs. 10.9 Crore: Successor Officer’s Failure to Conduct Personal Hearing Violates Natural Justice

    A.G. and Sons HUF Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12487 (HC-DELHI)

  7. Calcutta High Court · 20 May 2026
    Bombay High Court Sets Aside GST Demand Order Exceeding Show Cause Notice and Ignoring Exemption Claim for Government Consultancy Services

    Yash Innovative Solution LLP vs Joint Commissioner & Anr.

    (2026) TaxCorp(IDT) 12486 (HC-CALCUTTA)

  8. Calcutta High Court · 20 May 2026
    Calcutta High Court Orders Reinstatement of GST Registration Cancelled for Non-Filing of Returns, Stresses Pragmatic Approach for Revenue Recovery

    Sree Gopal Rice Mill & Anr Vs Union of India & Ors

    (2026) TaxCorp(IDT) 12485 (HC-CALCUTTA)

  9. Allahabad High Court · 20 May 2026
    Allahabad High Court Directs Assessee to GSTAT as Tribunal Now Functional: Deposits Made Under Writ to be Treated as Pre-Deposit u/s 112(8) CGST Act

    Sakshi Timber Merchant vs Assistant Commissioner State Tax Block I Shahjahanpur and Another

    (2026) TaxCorp(IDT) 12484 (HC-ALLAHABAD)

  10. P&H High Court · 20 May 2026
    Punjab & Haryana High Court Quashes Retrospective GST Registration Cancellation for Want of Specific Notice; Revenue Permitted to Reinitiate Proceedings

    V.K. Enterprises vs Union of India and anr

    (2026) TaxCorp(IDT) 12483 (HC-P&H)

  11. Delhi High Court · 20 May 2026
    Delhi High Court Quashes Rs 26.72 Cr GST Demand on Mobile Phone Exporter Due to Denial of Real and Effective Hearing

    Avik Televentures Private Limited v. Office of the GST Officer

    (2026) TaxCorp(IDT) 12482 (HC-DELHI)

  12. Calcutta High Court · 20 May 2026
    Polypropylene Leno Bags Deemed 'Plastic Bags' Under HSN 3923: Calcutta HC Upholds 18% GST Rate, Rejects Textile Classification

    Mega Flex Plastics Limited & Anr. vs The Union of India & Ors.

    (2026) TaxCorp(IDT) 12481 (HC-CALCUTTA)

  13. Orissa High Court · 20 May 2026
    Orissa High Court Sets Aside GST Order for Ignoring Assessee's Reply and Denying Personal Hearing in Mining Royalty Case

    Janardan Panda vs Commissioner, Commercial Tax, GST, Odisha and Others

    (2026) TaxCorp(IDT) 12480 (HC-ORISSA)

  14. Bombay High Court · 20 May 2026
    Bombay High Court Reinstates Right to Manual Appeal Filing Under GST Where Electronic Upload of DRC-07 Not Possible

    Dinesh Dnyandeorao Pawade Vs State of Maharashtra & Ors

    (2026) TaxCorp(IDT) 12479 (HC-BOMBAY)

  15. Chhattisgarh High Court · 19 Jun 2026
    Chhattisgarh High Court Grants Conditional Bail in Alleged Rs. 7.59 Crore GST ITC Fraud Linked to M/s Hindustan Corporation; Court Cites Lack of Conclusive Proprietorship Evidence

    Aman Singh Vs irector General Goods And Service Tax Intelligence (DGGI)

    (2026) TaxCorp(IDT) 12478 (HC-CHHATTISGARH)

  16. Delhi High Court · 19 Jun 2026
    Delhi High Court Upholds Seven-Day Prior Notice Requirement Before Coercive Action in GST Circular Trading Probe: DGGI/CGST Petitions Rejected

    Directorate General of GST Intelligence Vs Girish Sachdeva

    (2026) TaxCorp(IDT) 12476 (HC-DELHI)

  17. Gauhati High Court · 19 Jun 2026
    Gauhati High Court Quashes GST Registration Cancellation for Lack of Reasoned Order, Reinforces Need for Clear Justification in Adjudicatory Actions

    Nijumoni Gogoi Vs The Unions of India & Ors

    (2026) TaxCorp(IDT) 12475 (HC-GAUHATI)

  18. Jharkhand High Court · 25 May 2026
    Jammu & Kashmir High Court Upholds Validity of Show Cause Notices: Cross-LoC Trade Held Intra-State and Liable to GST

    New Gee Enn & Sons vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12474 (HC-JHARKHAND)

  19. Kerala High Court · 25 May 2026
    Kerala High Court Sets Aside Best Judgment GST Assessments for Failure to Serve Mandatory Notices Under Section 169

    Mundeth Ply Boards vs State Tax Officer & Ors.

    (2026) TaxCorp(IDT) 12473 (HC-KERALA)

  20. Supreme Court · 22 May 2026
    Supreme Court Upholds Bombay High Court Decision: No GST on Assignment of Leasehold Rights in Industrial Land Where Not in Course of Business

    Assistant Commissioner (Anti Evasion) & Anr Vs Aerocom Cushions Private Limited

    (2026) TaxCorp(IDT) 12472 (SC)

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